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UNOFFICIAL 1706-3 (1) The department's intent to setoff the debtor's state income tax refunds due to nonpayment of a debt to the department; (2) The total amount of the debt (to include financial, medical and food stamp programs); (3) The opportunity to request an informal review of the debt within thirty calendar days from the date of the pretax setoff notice if they disagree with the department's intent; (4) The office address and toll free telephone numbers at which an informal review can be requested; (5) The opportunity to request a formal administrative hearing to all debtors who receive an adverse informal review decision; (6) The commonly used defenses in tax setoff administrative hearings; and (7) The opportunity to present the case independently or with the aid of others including legal counsel. [Eff 08/01/94; am 01/29/96 ] (Auth: HRS §346-14) (Imp: HRS §§231-51 to 231-59)

§17-1706-5 Informal review. (a) A debtor may request an informal review from ASO-recovery orally or in writing. The request shall be received by ASO-recovery within thirty calendar days of the date of the pretax setoff notice.

(b) The informal review shall be conducted by telephone or in person at the request of the debtor as follows: (1) ASO-recovery will review the debtor's account balances using account records and forward any unresolved requests to the investigations office (INVO). (2) INVO will review the requests referred by ASO-recovery to resolve account balances using the case records and applicable Hawaii Administrative Rules. (3) All debtors shall be informed in writing of: (A) The disposition of the review; (B) The opportunity to request an administrative hearing in writing within fourteen calendar days from the date of a written adverse informal review decision; and